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A Study of the Internal Control System in Colleges and Universities

Abstract

内部控制是现代管理理论的重要组成部分,也是发展高等学校必不可少的管理内容之一。内部控制的基本思想早在西方18世纪后期就产生了,经过长期的探索,至1992年,美国COSO委员会发布了《内部控制—整体框架》的报告,标志着内部控制已发展得比较完善。但纵观国际以及国内的内部控制设计,几乎大部分的内部控制规范是针对企业而言,而对高等学校的内部控制涉及较少或者缺少完善的系统体系。为切实可行地提高高等学校管理,使其在符合国家有关法律、法规、规范以及本单位实际情况,必须建立健全内部控制体系,预防及监督内部相关人员及制度的执行情况。1999年党中央做出“科教兴国、人才强国”战略部署和全国高校扩大招生规模的重大决...As an essential part of the modern management theory, the internal control system has become one of the indispensable administrative tools in the development of colleges and universities. Its basic concept came into being as early as the late 19th century. The theory of internal control eventually perfected itself in 1992 when the COSO Committee in the U.S. issued the important report entitled Int...学位:管理学硕士院系专业:管理学院会计系_会计学学号:20031103

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oaioai:dspace.xmu.edu.cn:2288/28443Last time updated on 6/16/2016View original full text link

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